Artículo 8.5. PS 1 Paragraph 8.5

Management commentary shall provide information that enables users to understand how the entity’s business model creates value and generates cash flows. Note If the entity has more than one business model, management commentary provides information about each business model. If the entity has various operations within a single business model, management commentary provides information about each of those operations and explains their interactions. Management commentary provides information about the entity’s business model in a way that enables users to relate that information to information about operating segments in the entity’s financial statements.